$2-$ A company purchased a new production equipment for $$200,000$ and is planning to sell it for $$100,000$ in $4$ years.

a$)$ If maintenance cost of the new equipment is $$10,000$ a year, what will be the MACRS depreciation charge in year $2?$ Assume recovery period of $5$ years for this class of equipment, MARR is $8\%,$ and inflation rate is $5\%.$

b$)$ What is the book value of this equipment at the end of year $2?$

c$)$ What are the tax implications of this asset sale in year $4$ if Market value of this asset in $$20,000$ more than its book value? $(20$ points$)$